Budget and Public Finance

The book "Budget and Public Finance" by Our Knowledge Publishing offers a comprehensive introduction to cost accounting as a management tool in the public sector. It highlights the various functions of cost accounting aimed at optimizing resource utilization within public organizations. Through the analysis and control of costs, the work supports the preparation of public budgets and the evaluation of government programs. Additionally, it addresses methods for performance assessment and the simulation of profitability in comparison to private enterprises. A practical case study illustrates the application of cost accounting for cost control and reduction in the public sector. Readers gain valuable insights into the terminology and typologies of cost accounting as well as various cost methods.